By Jeffrey M. Weiner, Chairman & CEO, Marcum LLP

Labor Day has come and gone, the kids are back to school, and fall is just around the corner. For me, that means it's time to fire up my computer and resume this column after my July-August writing hiatus.

Before I get to what I did on my summer vacation, let me start by expressing the sincere wishes of our entire Firm for the safety and wholeness of our
associates, clients and friends in Florida who are bracing for Hurricane Irma. I hope that you weather the storm with minimal damage and minimal interruption
to business as usual, at home and at work. Due to mandatory evacuation orders, our offices in South Florida are all closed today.

Ironically, today we are holding a Firm-wide Jeans Day to raise
funds for victims of Hurricane Harvey under the auspices of the Marcum Foundation. Let us hope that a similar effort is not needed in Irma's wake -
although Marcum will certainly step up should circumstances warrant.

Besides battening down the hatches, we are busy gearing up for a jam-packed fall, punctuated by no fewer than 10 of what we call our "tent pole events."
These special events are a chance for Marcum to focus on specific industries or topics that are integral to our business and our clients' businesses.
More irony: our fall calendar was supposed to kick off yesterday with the Marcum Construction Summit in Ft. Lauderdale, Florida. What is it they say
about the best laid plans? But not to worry. The Ft. Lauderdale event will be rescheduled.

Here's the rest of the fall line up; if any of these events is of interest, you can look up the details at www.marcumevents.com:

Our tent pole events have become one of the most important ways that we connect with our clients over the course of the year, and we hope to see you at
one or more of these forums in the coming months.

Planning events is not the only thing that kept us busy while my writer's inspiration was replenishing over the summer. In August, we announced new leadership
in our Illinois region, completing the transition that began when Frost, Ruttenberg & Rothblatt merged into Marcum in 2015. Our new Illinois leaders
- Cary Buxbaum, Jenny Deloy, and Lisa Hanlon - are all supremely talented professionals who will be instrumental in Marcum's continued development
and expansion in the Midwest. And on September 1, I had the great satisfaction and honor of announcing the promotion of 13 associates to the Marcum partnership. As I said in the announcement - and I meant every word of
it - promoting new partners from within the ranks of the Firm is always a poignant and especially meaningful highlight of the year, because it speaks
to the talent, dedication, and professionalism of Marcum's associates. It makes me extremely proud to recognize the next generation of Firm leaders.

We have a lot to look forward to, and we thank you for being part of our organization and for your confidence and trust in Marcum. It is our honor to be
your accounting firm.

P.S. I hope you all had a fantastic summer. As for the Weiner family, we spent July and August on the East End of Long Island. Our summer consisted of
beach, boat, golf, gym, and BBQ. While the weather wasn't as good as in past years, getting out of the city and enjoying Long Island in the summer
is truly something we cherish and look forward to all year.

Marcum LLP's experience within the Healthcare industry covers the full continuum of care with a special focus within the post-acute care geriatric segments of the industry, hospitals and physician practices.

Much of the Marcum seminar focused on the taxation differences between C‐corps and pass‐through entities, which include partnerships, S‐corporations, limited liability companies and sole proprietorships.

Marcum LLP led the accounting industry with more net new SEC audit clients in the fourth quarter of 2017 than any other accounting firm in the U.S. In a period when only one other public accounting firm showed growth, with a single net new client, Marcum registered six net new clients in the final quarter of the year.

Marcum LLP is one of the largest independent public accounting and advisory services firms in the nation, with offices in major
business markets throughout the U.S., as well as Grand Cayman, China and Ireland.